The Ministry of Finance issued the Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions (CSR) on November 16, 2017. The NAO found out that the ministry had not identified low risk financial institution, which was exempted from due diligence and reporting, in accordance with CSR as of March 2018. After the NAO called for improvements, the ministry published a list of financial institutions subject to low risk in respect of tax avoidance, which is beneficial to the effectiveness of due diligence.

The Bureau of Agricultural Finance, Council of Agriculture, Executive Yuan, regarded fixed interest rate as the baseline for subsidizing interest gap of agriculture policy loans. The NAO found out that it did not adjust the baseline following the change of market interest rate and economic situation, raising concerns of deviation from actual situation in the market and over subsidization. After the NAO called for improvements, the bureau revised the related regulations and adjusted the baseline of subsidization, which is beneficial to the application of public resources for the development of agriculture and fishery.

The Public Transport Management Office of the Penghu County Government managed the implementation of alcohol concentration inspections on bus drivers before driving in accordance with Regulations for Automobile Transportation Operators. The Penghu County Audit Office found out that bus drivers were scheduled for two to seven shifts per day, but only drivers of the first shift took alcohol concentration inspections before driving, namely, no inspections for other shifts, affecting the safety of drive. After the office called for improvements, inspection measures were conducted before every drive to maintain the safety of drive and the public’s lives.